2011 - South Carolina Association of Counties

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POLICY POSITIONS Revenue, Finance and Economic Development __________ Omission of Property from the Tax Duplicate – Support legislation to amend §§ 12-39-220 and 12-54-85 to place the administration of real property omitted on the tax duplicate under the county assessor and to allow for the collection of taxes on properties if they have been omitted from the duplicate within 72 months from the date such taxes would have been due. Refunds for Legal Residence Ratio Change – Support legislation to limit refund of taxes to the current tax year due to a change from the six percent to the four percent assessment ratio. Relocation Allowance for Two Owner-Occupied Properties – Oppose legislation that would allow a taxpayer an opportunity to receive the four percent assessment ratio if a new job forced relocation, resulting in multiple properties with the four percent assessment ratio. GENERAL Accommodations and Hospitality Taxes – Oppose the accommodations and hospitality tax proposal of the Joint Tourism Task Force. Support legislation to eliminate the Tourism Expenditure Review Committee. Appeals from the Tourism Expenditure Review Committee – Oppose legislation that would provide that appeals from the Tourism Expenditure Review Committee go to the county legislative delegation rather than the Administrative Law Court. Budget Flexibility – Support legislation to authorize a political subdivision receiving aid from the Local Government Fund to reduce its support to any state mandated program or requirement equal to the percentage reduction in the statutory amount that is required to be appropriated to the Local Government Fund. Business License Fee Restrictions – Oppose legislation that would provide that a business license fee must be based on the size of the business, not upon its gross income. Capital Projects Sales Tax Funding of Land Preservation Programs – Support legislation to amend the capital projects sales tax authorization to allow funding of a land bank or for acquisition of land not yet identified. Financial Accountability – Although SCAC supports the primary focus of any legislation that requires financial audits of all political subdivisions, we oppose allowing the State Treasurer to unilaterally create and implement requirements and rating systems regarding the “fiscal health” of individual counties. 32
POLICY POSITIONS Revenue, Finance and Economic Development __________ Impact Fees – Support amendments to the Development Impact Fee Act to allow use of the revenue for school buildings and to make the consideration and adoption less cumbersome and expensive. SCAC believes that any imposition of impact fees should be with the approval of the county governing body. License Plate Cancellation – Support legislation to amend § 12-37-2725 to allow the auditor to accept Form 5051 in lieu of the license plate and registration certificate in order to issue a refund. Local Government Fund – Support the existing statutory formula for funding of the Local Government Fund and the full funding of that formula. Municipal Capital Projects Sales Tax – The current capital projects sales tax is an excellent revenue source for capital projects that benefit the entire county, including the incorporated areas. Oppose legislation to authorize a municipal capital projects sales tax, as it would dilute the ability of counties and other municipalities to enjoy the benefits of this revenue source. Municipal Financial Oversight – SCAC has no position on legislation to create a state commission to take over the finances of a municipality when certain triggering events occur; however, we oppose any attempt to include counties in such legislation. Operating Millage Cap – Support legislation to repeal the millage cap limitation in § 6-1-320. Real Estate Transfer Fees – Support legislation to allow a county to impose real estate transfer fees for infrastructure investments. School Millage Levy and the EFA – Support the continued suspension of the maintenance of local effort requirements for school funding. Spending Caps – Oppose legislation that would impose a spending cap on local governments. PROPERTY TAXATION AND COLLECTIONS Exemption for Disabled Veteran and Medal of Honor Surviving Spouses – Support legislation to ensure that the surviving spouse of a disabled veteran or a Medal of Honor recipient be granted the same continued exemption from property taxes on two private passenger vehicles that is provided to the surviving spouse of a POW. Exemption for Unsold New Homes – Support legislation to repeal the property tax exemption given to new homes until the home is sold or occupied or the sixth year after the home is completed and a certificate of occupancy is issued. 33
Page 1 and 2: Polic y Positions for the 2011 Sess
Page 3: POLICY POSITIONS yÉÜ à{x 2011 SE
Page 7 and 8: LEGISLATIVE POLICY DEVELOPMENT PROC
Page 9 and 10: LEGISLATIVE POLICY DEVELOPMENT PROC
Page 11 and 12: COUNTY GOVERNMENT AND INTERGOVERNME
Page 13 and 14: COUNTY GOVERNMENT AND INTERGOVERNME
Page 15 and 16: POLICY POSITIONS County Government
Page 17 and 18: LAND USE, NATURAL RESOURCES AND TRA
Page 19 and 20: LAND USE, NATURAL RESOURCES AND TRA
Page 21 and 22: POLICY POSITIONS Land Use, Natural
Page 23 and 24: PUBLIC SAFETY, CORRECTIONS AND JUDI
Page 25 and 26: PUBLIC SAFETY, CORRECTIONS AND JUDI
Page 27 and 28: POLICY POSITIONS Public Safety, Cor
Page 29 and 30: POLICY POSITIONS Public Safety, Cor
Page 31: POLICY POSITIONS Public Safety, Cor
Page 34 and 35: REVENUE, FINANCE AND ECONOMIC DEVEL
Page 36 and 37: POLICY POSITIONS Revenue, Finance a
Page 40 and 41: POLICY POSITIONS Revenue, Finance a
Page 42 and 43: INDEX A PAGE Accommodations and Hos
Page 44 and 45: I INDEX __________ PAGE Illegal Imm
Page 46 and 47: INDEX __________ PAGE Taxation, Rea
Page 48 and 49: SOUTH CAROLINA ASSOCIATION OF COUNT
Page 50 and 51: - NOTES -
Page 52: Sou t h Car o l i n a A s s o c i a

2011 - South Carolina Association of Counties

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